None of the business taxes provided for in this Chapter shall be so applied as to
cause an undue burden upon interstate commerce or be violative of the equal protection
and due process clauses of the Constitution of the United States and the State. In
a case where a business tax is believed by a business tax certificate holder to place
an undue burden upon interstate commerce or be violative of such constitutional clauses,
application may be made to the Tax Collector for an adjustment of the business tax.
Such application must be made within one year after the payment of the prescribed
business tax. The applicant shall, by sworn statement and supporting testimony, show
the applicant's method of business, gross volume or estimated gross volume of business,
and such other information as the Tax Collector may deem necessary in order to determine
the extent, if any, of the purported undue burden or violation. The Tax Collector
shall then conduct an investigation and shall fix as the business tax for the applicant
an amount that is reasonable and nondiscriminatory and shall order a refund of the
amount over and above the business tax so fixed. In fixing the business tax to be
charged, the Tax Collector shall have the power to base the business tax upon a percentage
of gross receipts or any other measure which would assure that the business tax assessed
shall be uniform with that assessed on businesses of a like nature, so long as the
amount assessed does not exceed the business tax as prescribed by the provisions of
this Chapter. If the taxpayer disputes the Tax Collector's determination, the taxpayer
must comply with the provisions of Article 8 before seeking judicial review.
(Rep. & Reen. Ord. 4396—3/5/02)
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